https://www.taxtmi.com/caselaws?id=44655 The Supreme Court dismissed the appeals, upholding the decision that the appellants were not entitled to the concessional rate of customs duty under Tariff Heading 84.66. The Court found that the goods were not imported against registered contracts before clearance for home consumption, as required by the proviso to Tariff Heading 84.66. The subsequent Bill of Entry could not claim the concessional duty, leading to the appellants being held liable for customs duty at the normal rate as per the 1979 Notification. en-us Thu, 31 Jul 1997 00:00:00 +0530 Fri, 04 Jul 2014 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44655 The Supreme Court dismissed the appeals, upholding the decision that the appellants were not entitled to the concessional rate of customs duty under Tariff Heading 84.66. The Court found that the goods were not imported against registered contracts before clearance for home consumption, as required by the proviso to Tariff Heading 84.66. The subsequent Bill of Entry could not claim the concessional duty, leading to the appellants being held liable for customs duty at the normal rate as per the 1979 Notification. Case-Laws Customs Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44655